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| June 2018 |
| Managing adjusted aggregate investment income |
Catherine Rau, CPA, CA, is a tax manager in the Windsor office of Collins Barrow
Scott Dupuis, CPA, CA, is a tax partner in the Windsor office of Collins Barrow |
| As outlined in the March Tax Alert, the 2018 Budget includes a measure designed to slow the accumulation of passive investments within active corporations. This measure is based on a calculation that considers both the amount and the type of investment income earned in a corporation. Understanding this calculation will guide an investor in developing a tax-efficient investment strategy going forward. |
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| Collins Barrow periodically publishes Tax Alert for its clients and associates. It is designed to highlight and summarize the continually changing tax and business scene across Canada. While Tax Alert may suggest general planning ideas, we recommend professional advice always be sought before taking specific planning steps. |
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